Account-book.



ACCOUNT BOOK.v

APPLxcATlQN FILED 0121.1, 1914.

Patented June 13, 1916.

6 SHEETS-SHEET l.

IWW Ihm MQW/Wh ff I Gttoznu C. I.. ZIMMERMAN.

SHEETS-.SHEET 2. I

JMMHMH ImJUmH WIEOMEU www W WW@ C. L. ZIMMRMAN.

ACCOUNT BOOK.

APPLlcATmN man ocT.1.1914.

Patented June 13, 1916.

ventola HUM l I IH M C. L. ZIMMERMAN.

ACCOUNT BOOK.

APPLICATION FILED ocT. I, I9I4.

Patented June 13,' 1916.

s SHEETS-SHEET 4.

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- -NIHMU -Mum C. L. ZIMMERMAN.

ACCOUNT BOOK.

APPLICATION FILED ocT.1.1914.

Patented June 13, 1916.

6 SHEETS-SHEET 5.

whwooao ttomu A C. L. ZIMMERMAN.

ACCOUNT BOOK.

APPLICATION FILED ocT. I, |914.

Patented Jue 13,'.1916

6 SHEETS-SHEET 6.

.-.IMHIHM -miam vd Mw b attoznu cHAnLEs'LEvY Z'IMMERMAN, oF EL Paso,TEXAS.

ACCOUNT-BOOK.

Application met oetob'er 1, 1914. vserial No. 864,375.

To all 'whom it may concern.'

Be it known that I, CHARLES LEVY ZIM- MnRivrAN, a citizen of the. UnitedStates of America, residing at ElPaso, in the county of El Paso andState of Texas,have invented certain new and usefulv Improvements inAccount-Books, of which the following is a specification.

This invention relates to accounting systems, andr has particularreferenceto a system of voucher or journal records inl which' the totalsof the debits and credits can be examinedand checked at a glance.

The primary object of my invention is to provide an accounting systemwhich can be used lin connection with a series of sheets which areassembled ina suitably constructed book form or loose-leaf binder orcover, the several sheets having a definite Irelation yto one anotherwhereby totals of debitsor credits may be accurately, and substantiallyinstantaneously checked or distributed, or may be distributed rapidlyinto all' items of expenditure or credit without reference to a seriesof books or individual accounts.

Furthermore, it is anobject ofthe present inyention to so bind aplurality of sheets together that theseveral sources' of debit orLcredit and the several sub-sources of the latter may be` readilyascertained from a single set of the sheets in a conciseand simplifiedmanner. j

More particularly, it is the object of this invention to provide anaccounting system comprising main debit and credit sheets having meansfor indicating the general headings of expenditure or credit and aseries of related sub-sheets containing sub-'headings Iof distributionunder the gneral headings above mentioned,'the bindi g of the leaves orsheets being such that each set of subheadings on a particular sub-sheetmay be brought into visible sub-relation to its general heading on. themain debit Aor credit sheet so that the distribution of the total underthe general heading can be readily ascertained or checked. With theabove and other objects which will hereinafter appearin view, myinvention will now be fullyset forth and described, reference being hadto the accompanying drawing, in which- Figures 1 and 1a representcontinuously the main debit sheet, which also constitutes the totals 'ofdebit headings of'a voucher record; Fig. 2 represents the main creditSpecication of Letters Patent.

Patented June-13, 1,916.

sheet which also constitutes the' totals of credit heading of a voucherrecord; Fig. 3

shows one of the sub-sheets containing the distribution of the debit orcred-it amount entered under 'one of the-general headings"- contained onone of the main sheets; Figs.

.4, 5, 6, 7 8 and 9 show similar sheets referring -to other headings;Fig. 10 shows a preferred method of binding the various sheets; Fig. 11is a fragmentaryv top plan of a main sheet having asub-sheet superposedthereon; Figs. 12 and 13 are views indicating the method of providingfor a plurality of subsheets or. distributing sheets under any on'egeneral heading.

The well known `system of keepingbooks in which a separate journal entryof each individual transaction anda posting of each individual entry inthe ledgeris required entails a great deal of unnecessary work. A

voucher record system is known which Ashows the ledger headings, withseparate auxiliary books for making the distributions of ledgerheadings. Also, voucher sheets' containing records ofthe general ledger.'headings, or ledger accounts, showing the-debit and credit entries tosuch headings, are nowin use, and some voucher records contain also inaddition .to the debit entries an entirelydiil'erent manner of'distribution of general debit headings of accounts; but lnone as knownto none show the distributions of both debits and credits in the simpleand easily checkedy and balanced "manner hereinafter described.

While my invention is applicable to anyaccounting system, such asmaterial or manufacturing records, store house records, railroad ortonnage records, forthe purpose of the present application I have shownthe system as a voucher record.

Referring more particularly to the drawings, Figs.' 1 1, 1 indicates amain-debit sheet, and since this sheet forms the foundation upon whichthe remaining sheets of the system are based, it also constitutes arecord of entries. Thus, forthe 4particular voucher record to which Ihave applied my system,

the main sheet 1 is provided atthe left handme have as yet been.entirely-practical and the right of theitotal column and'lwhich areheaded Mining, Deve1opment, Millin'g,etc. While the distributions underthe` general headings just mentioned may indi- `5 cate either the debitor credititems of thev Said sheet 2 extends tothe left in such relationto the sheet 1 that its left -hand edge coincides with lthe right handside of'lv the total column 31of sheet -1. Thus, the voucher datacontained on the. left handfportion of sheet 1 refers also to theheading on the sheet 2, and since the` total of the debits and creditsmust be the same, .the total of column 3 vof sheet 1 not onlyrepresentsthe totalof the general headings of the debits on sheet 1 butalso the total of the credits on sheet 2. The relation of sheets 1 and 2in their bound condition is best indicated in Fig. 1Q.

Thus, in my system of voucher record the arrangement is `such thatthe`total of the debits and credits of each entry can'be seen andchecked at a glance, to'agree with the total amount of each voucher, andat the linter-leaves are bound on top of the main period or end of themonth the totals of each general heading as shown on the main debit andcredit sheets, canbe made by one entry in the journal and then from thejournal posted in the ledger, orr postedY direct from voucherrecord'into ledger.

The sub-sheets or in'terleakfesrepresentedI in Figs.` 3 to 9 constitutethe distribution sheetsy upon which are indicated the various itemswhich go tol make the totals represented' under the general headingsMining, Developing, etc.,-indicated on the main sheets 1 and 2. Saidsub-sheets 'are divided into two sets one of which is bound on top ofthe` main sheet 1, and'constitute the subdebit headings into which theseveral debit headings on sheet 1 are distributed. The lother set isboundv on top of the main credit sheet 2, and provides theV sub-headingsfor the distribution of the totals-carried under,

l the general headings ofthe credit sheet.

Fig. 8 indicates the topmost and longest sub-sheet or inter-leaf 4, saidsheet 4 being -bound at itsright `hand end and extending to the left,with its'free 'end4 on a line with 60 the right hand side kof the firstgeneral vheading column of the debit sheet 1, said column in the presentinstance being designated Mining. heading as the general heading .on-sheet 1 to $5 Which it refers, and any particular .or specific Thesheet 4 bears the sainev heading which is required. Thus, sheet 4 isheaded Mining-San Miguel. The various headed columns on this sheetrepresent the sub-divisions of expenditure which make up the totalindicated under its respective general heading on sheet 1.

The next sheet 5 below the sheet 4 is shorter than the latter by thewidth of the second column Development of the main sheet 1, and bearsthat heading, together with the suitable specific denominations.

The various columns on this sheet also represent thel sub-head ofexpenditure or debit which are totalized on the main 'sheet' 1 under thegeneral headings. Development. This system is followed out with theremaining sheets 6, 7 and` 8.-

In the construction of the sheets it is provided that the generalheadings whose creditsor debits are broken up under the greatest numbersof sub-heads will occur farthest to the left of th` main sheet 1,

and are graded down until the general headings having the smallestnumber of sub' 1 sources of distribution will appear at the right of{the'main sheet 1, so that the shortest sheets, as Arepresented bysheets 7 and 8 in Fig. 10 may take care of those general headlso ings onsheet 1 which require the least number of sub-divisions of the generalheading totals to show its complete distribution. A set of sheetssubstantially identical with those described as the debit sub-sheets orsheet 2, and provide for the sub-division or distribution of the generalheading totals 'carried'on the credit sheet 2. Thus, for each voucher,either for its debit or its credit side, a complete exposition ofitsitems may be made by a proper coincidence of main sheet to provideduplicate sheets for any general heading,

so that more than one sheet of a given .length is placed next to algeneral heading column, itbecomesv necessary also to provide means forshowing the total of all such sheets so that the proper coincidencebetween the debit and credit totals of the several sheets may be readilyaccomplished. Figs. 12 and 13 show such duplicate sheets, said sheetsbeing provided withv total columns 'at their left ,hand ends at theoutside of the first sub-heading of the sheet. It is evident that thebottom and top sheets and all interleaved or sub-sheets may be used induplicate, triplicate or in any multiple combination by carbon copies,aste-board, oil or other suitable material eing used between the sheetscontaining the several accounts, and the diferent `divisions can beIproperly indexed to permit a ready access to the different accounts.

The same generalarrangementof sheets can be used for a yearly record ofgeneral headings and distributions by transferring from the periodicalor monthly records the totals of all and each of the columns on generalheadings of the main debit and credit sheets, and also the distributionsof the accounts on -all interleaved sheets, so that at the end of theIyear, a complete recapitulation can be made of all general accounts anddistributions that are shown on each.

monthly or periodical account.

The -use of my improved accounting sys-4 tem has been brought out in thedescription being from.

AWhich it terminates.

of the case, and a rehearsal of its operation at this time is notbelievednece'ssary. l

What is claimed is:

1. An account book including a main entry sheet having a plurality ofcolumns thereon, and a series of subfsheets secured on the main sheet,each sub-sheet being longer than the next lower sub-sheet by the a mainof the column underlying saidl specified' longer sheet only, eachsub-sheet being provided for an itemized statement of the account columnadjacent the free edge of said sub-sheet and extending outwardlytherefrom.

3. An account book comprising -a main -sheet having a plurality ofcolumns, a series of sheets arranged on the main sheet, each sheet ofthe series being adapted for association with a respective column of themain sheet and the lowermost sheet of the series being the shortest withthe superposed sheets 4. An account book comprising a main entry sheethaving a total column and a plurality of other columns extending fromone side of the total column, a series of suby sheets secured to themain sheet adjacent the remote column of the plurality of columns,

columns l longer in progressiye order there-` 'which' latter designatedil'erent accounts,

and each sub-sheet representin an itemized statement of a respective coumn of the main sheet, the lowermost sub-sheet having its free edgelying substantially atfthe edge of the columna of the main sheet whichis remotest from the total column and each succeeding sub-sheet having,its free edge extending over the next lower sub-sheet the width of theunderlying column of the main sheet whereby said last free edge will liesubstantially even with the edge of the next column, a second main sheetsecured to thev lseries of sub-sheets and having its free edge arranged1n coincidence with the total lco l-.

umn of the first main sheet, said second main sheet also being vprovidedwith columns designating diiierent accounts, and a second series ofvsub-sheets secured to the second main sheet, the lowermost sub-sheet ofthe' second series having its free edge in coincidence with the columnremotest .from

the freeedge of the vsecond main sheet and each succeeding uppersub-sheet extending over the free edge of the next lower subsheet thewidth of a column, each sheet of' the second series representing anitemized statement of the account contained inthe respective column ofsaid second main sheet with which the free edge of the sub-sheet isinfcoincidence.

5. An account entry sheet vhaving a total column and a plurality ofother columns, a,second main entry sheet disposed over the first sheetand vadapted to have itsfouter'edge portion lie in direct contact withthe latter and incoincidence with the' total column, said -sec- A ond'sheet being provided with columns, a series of sub-sheets, one for eachof the other columns, arranged between the main sheets book comprising amain v and adapted to have the outer edges of the sub-sheets lie indirect contact with the first.

main entry sheet and in coincidence with the respective other columns,and a second series of sub-sheets "arranged on the seco'nd main sheetand each being adapted for associationwith a respective column thereon.'In testimony whereof I ailix my signature in presence of two witnesses.

CHARLES LEVY ZIMMERMAN.

Witnesses:

W. C. MORGAN, A. G. FOSTER, Jr.

